FISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN
Loading...
Date
2025
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
SDU Journal of Media Studies
Abstract
Fiscal decentralization has become one of the most important reforms for countries with transitional economies, facilitating effective resource allocation and local decision-making. Kazakhstan has implemented decentralization reforms as part of its economic policies to strengthen the prosperity of regional economies. This dissertation provides a comprehensive review of fiscal decentralization in Kazakhstan, analyzing the evolution, challenges, and prospects of intergovernmental relations in light of the recent reform that started in 2020, which involves delivering SME corporate tax revenue to local budgets
Description
Keywords
fiscal decentralization, effective resource allocation, corporate tax decentralization, local decision-making
Citation
Bekzhan Tolybay / FISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN / SDU Bulletin: Social Sciences. 2023/4(64)